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Acquisition

8 October 2026, 15:55

Stocking - stocking by the specified person of straight-run gasoline produced in the specified structure from raw materials (materials) belonging to the specified person on the right of ownership¹.

Stocking - actions carried out by a person holding a certificate for conducting operations with benzene, para-xylene or ortho-xylene - stocking of benzene, para-xylene or ortho-xylene by the specified person produced as a result of providing the specified person with services for processing raw materials (materials) belonging to the specified person on the right of ownership is also considered to be carried out in the case of production of benzene, para-xylene or ortho-xylene at an intermediate stage of a continuous technological process of petrochemical product manufacturing by an organization providing these processing services for raw materials (materials), including into petrochemical products².

Stocking - in the structure of the specified person benzene, para-xylene or ortho-xylene produced within the said structure from raw materials (materials) belonging to the specified person by right of ownership³.

Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 182, para. 24 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2023-04-01, Art. 182, para. 26 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 182, para. 27 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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